Sumber-Sumber Pembiayaan Daerah Otonom dalam Rangka Penunjang Keberhasilan Otonomi Daerah

Abstract

Decentralization as one of the principles of local government and a sub system in Unity State formation such as those which embraced by the State Republic of Indonesia. As logical consequences, hence the Central Government has to delivered various governance business to Local Government which is generate all rights and obligations to Local Government to carry out governance business become autonomous legacy. In practice of decentralization, how governance business can be carried out to regionals must be according to Indonesia regulation. Continuity of the Unity State Republic of Indonesia remain to be looked after or awaked as well as possible, so that governance effectiveness and development remains to take place and spread over flattened in the effort of realizing prosperous and fair society is primary element. The succeeding of local autonomous in practice of decentralization, hence one of the important criterion to know local ability in arranging and managing is ability in the field of finance. In other word, financial factor has represented essential factor in measuring to execute its autonomy. Its means that in management local affairs are require money or fund. Thereby a local government cannot execute its function effectively and efficiency without capital for giving services and developments to citizen. With the above consideration, Act Number 32 Year 2004 concerning Local Government then followed with Act Number 33 Year 2004 about Monetary Sharing between Central Government and Local Government has given to several sources of finance to local autonomous in several areas, e.g. (i). Original Local Finance (PAD); (ii). Source of sharing and balancing between Central and Local Government, and (iii). from the other sources must be recognized as legally sources. Original Local Finance is intrinsically represent the source of earnings having strategic position if compared with the other sources with obtained by local government to evaluate succeeding process in local ability to explore the potency its owned finance, and at the same time can be made one of curcial indicator to do the principles of decentralization. On the other hands the sharing and balancing finance has represented instrument policy in Central Government to divide it proporsionally and justiciably with the natural resources to be balanced between fiscal ability with fiscal requirement which

caused by differential background of natural resources potency and economic resources from each local. The result of this research, can be laid open that from various sources has obtained from original earning sector (PAD) shows local ability to explore the sources of earning is only focused by at result of Local text and retribution, however from result of management of properties especially from result of profit company has not yet become pledge to source of Local earnings. Meanwhile finance balancing and sharing from various natural resources having the character cannot be renewed which on an ongoing basis can be made by the source of local and center earnings in the long term not yet been arranged proporsionally and justiciably between the two governance levels. To strengthen of autonomous practices are require to be suggested by legal policy from Central Government to strengthen acceptance of many sources of original local earnings especially from local text sector, as well as from quantitative and qualitative facet. The text retribution is essential from decentralization policy. However, financial acceptance between L9cal and Center is not only to depend on natural resources sharing holder having which renewed, but also is extending in natural resources which can be renewed or known as economic resources an be reproduced while for the sharing holder of tax and retribution has required to be allowed by proportionally to regionals.